Kononenko S. Administrative and legal ground for tax administration in excisable goods circulation

The thesis focuses on defining the administrative and legal ground for tax administration in excisable goods circulation, as well as on developing proposals for improving national legislation in this sphere. The work reveals the general essence of tax administration in the sphere of excisable goods turnover, defines the goal, objectives, functions, and principles of this activity. The system of subjects of relations in the area under consideration is disclosed and characterized. The object and subject, forms, methods, and procedures for administering taxes in the sphere of excisable goods circulation have been established. A number of topical problems in the area under study are highlighted and promising directions for improving the administrative legislation governing the corresponding taxes administration are outlined. It was emphasized that the improvement of tax administration in the excisable goods circulation area should begin with the introduction of the public administration foundations in this area, which should be expressed in a change in approaches to the subjects of relevant activities as providers of services to taxpayers and should be reflected at the legislative level in the appropriate formulations and models of interaction.